Composition Scheme deadline extended; applicants now granted an additional post-year opt-in period under amended VAT rules. The notification amends Rule 5 of the Delhi Value Added Tax Rules, 2005 by adding provisos to sub rules (2) and (3) providing that, in respect of the financial year 2005 06, the period for making an application to opt for the Composition Scheme shall be ninety days from the first day of the beginning of the following year.